Jeanbrun 2026: Investing in Sustainable and Efficient Real Estate
Why Jeanbrun Scheme replaces Pinel
The end of the Pinel scheme on December 31, 2024, created a real break for new real estate. To relaunch rental investment and develop the rental real estate market sustainably while respecting the environment, the government introduces the Jeanbrun scheme, or private lessor status, through the 2026 finance law.
With eligible properties in both new and old buildings, and no geographical restrictions, unlike its predecessor, the Jeanbrun scheme does not offer one-time tax exemption but a clear and sustainable mechanism: tax depreciation of real estate properties. While providing housing for tenants, investors can deduct up to 80% of the property value from their taxable rents, spread over 9 years.
Eligible Properties: New and Old
New Real Estate Investment
- Apartments in collective housing. Only apartments are eligible, not individual houses.
- Rental for primary residence purposes.
- Minimum rental commitment of 9 years.
- Regulated rents: intermediary, social, or very social.
Investment in Old Properties
- Collective apartments with renovation works ≥ 30% of the acquisition price.
- Works aiming for high energy performance (DPE A or B).
- Objective: major renovation to modernize the existing housing stock.
Investment in renovated old properties under the Jeanbrun scheme directly contributes to the creation of sustainable and energy-efficient homes.
Tax Benefits of the Jeanbrun Scheme
- Progressive Tax Depreciation: Annual deduction of 3.5% to 5.5% of the property value.
- Reduction of Taxable Charges: Deduction of works, loan interests, and property tax.
- Attractive Micro Landlord Regime: 50% deduction for rental incomes < 15,000€/year.
- No Restrictive Zoning: Eligibility across the entire French territory.
In addition to depreciation, real estate investors can deduct the charges related to renting (works, loan interests, property tax).
This approach promotes sustainable profitability and better tax clarity for investors, while boosting rental supply and the quality of the real estate market.
Jeanbrun Scheme and Environmentally Responsible Real Estate: A Lever for Energy Efficiency
The Jeanbrun scheme encourages construction and renovation according to high energy standards, aligning perfectly with the growing demand for environmentally friendly housing. With immediate impacts such as reducing energy consumption in housing, improved comfort for tenants (air quality, insulation, natural light), while contributing to the fight against climate change by reducing carbon footprint.
Why Investing with the Jeanbrun Scheme is Strategic
It marks the beginning of a new era for sustainable real estate investment. It combines long-term profitability, positive environmental impact, and fiscal security. The future of real estate is clear: build, rent, but above all, invest sustainably.
- Long-term Profitability: Spread-out taxation and secure rents.
- Sustainable Investment: New construction or major renovation complying with energy standards.
- Flexibility: new purchase, off-plan sales, or renovated old properties ≥ 30%.
- Social Impact: moderate rents and access to housing for various demographics.
With the ambitious government goal of additional 2 million homes by 2030 under the "Housing Recovery" plan, this scheme promotes sustainable growth in the real estate market and restores confidence to individual investors to address the crisis in the sector. It is an opportunity for environmentally responsible real estate.